• In themeans test, thefirst€36,000 (single),€72,000 (couple)ofassets are disregarded. On the balance only the income actuallyearnedwillbecounted.

• A €1.50 chArge per prescription item applies to medicalcardholders(max€19.50permonthperfamily).Itdoesnotapplytothoseonthelong-termillnessscheme.

• Drug refunD: Anyfamilycangetarefundonthecostofprescribeddrugsusedinanymonthinexcessof€144providedthedrugisonthegovernmentlist.

• nursing home support: Underthe“FairDeal”patientsseekinga place in either a Private or a PublicNursingHomenowhave thesameassessmentofneedandthesamemeans-testforpayment.Thepatientwillbeliabletopaytowardsthecostofcare:• 80% of assessable income (i.e. after deduction of tax, PRSI,mortgage/rentandout-of-pocketmedicalexpenses)

• plus5%(risingto7.5%during2013)ofthevalueofanyassets,inexcessofadisregardof€36,000.

Aspouseisassessedwithhalfofthecouple’sjointincomeandassets.TheHSEcanassessassetstransferredinthepast5years.ThebalanceofthecostwillbemetbytheState.

If the assets are in property, the contribution canbedeferreduntilsettlementoftheperson’sestateandwillnotbecollectedduringthelifetimeofasurvivingspouseoradisabledchild.

• home cAre pAcKAgecanfundacareplaninthehome,wherecareisassessedasnecessaryeitherondischargefromhospital,orbythePublicHealthNursetokeepapersonoutofinstitutionalcare.

• cArers AllowAnce: A person who is living with, (or close bywithadirectcommunicationsystem),andgivingfull-timecaretoachildonDomiciliaryCareAllowance,ortoanypersonaged16oroverrequiringfull-timecare,canapplyforameans-testedweeklyCarersAllowanceof€204(€239ifcareris66orover)plusanannual€1,375RespiteGrant.

• A cArers Benefit of€205basedonyourSocialInsurancecanbeclaimed for short-term absences fromwork (up to 24months) forcaring responsibilities. It is available to all insurance classes exceptSandJ.

0612

HOUSING• DeBt proBlems If you are having difficulty keeping up withpayments it is vital that you immediately inform those you owe(utilities,banks,etc.)andseekadvice.

• money ADvice & BuDgeting service (mABs) offers free,confidential and independent service for people in debt. You canarrange an appointment at a local office, ring their helpline at0761072000oremailhelpline@mabs.ie

• rent & mortgAge support A supplement towards mortgage interest or rent may be payablewhereneitheryounoryourspouseisworkingfull-time(over29hoursperweek),subjecttoceilings,andameanstest(seebelow),providedyoumeetthefollowingeligibilityrequirements:rent supplement eligibility • Already renting (or in homeless accommodation) for at least sixmonths,orontheCouncil’shousingneedslist.

• OtherwiseyoumustbefirstassessedbytheCouncilasinhousingneed.

mortgage interest supplement• You have complied with an alternative repayment arrangementwithyourlenderforacumulativeperiodof12monthsbeforetheapplication.

• Onlythatpartoftheloanusedforthepurposeofessentialworkonyourhome,canbesupported.

• rent AccommoDAtion scheme YoucanqualifyforRASifyouareinneedofhousingandhavebeengetting Rent Supplement (in general for a period of 18months ormore).UnderRAS,theCouncilentersintoalong-termcontractwithaPrivateLandlordandyoupayanincome-relatedrent.

• Better energy homes schemeprovidesgrantstohomeownersfor:insulationofattic(€200),cavitywall(€250),internalwall(€1,800(detached),€1,350(semiorend-of-terrace),€900(apartment(any)ormid-terrace), external wall (€3,600 (detached), €2,700 (semi orend-of-terrace), €1,800 (apartment (any) or mid-terrace); heatercontrol with boiler upgrade (€560); heating controls upgradeonly (€400); solarheating (€800).Energysavingsofup to50%canbeachieved.

You canapplyonline athttp://www.seai.ie/Grants/Better_energy_homes/orrequestanapplicationformbycontacting1850927000.

OPTIONS FOR JOBSEEKERS• BAcK to worK enterprise AllowAnce can be claimed by apersonwhohasbeenunemployedoronSicknessbenefit forat least12months,whenyoustartabusiness.ItallowsyouretainpartofyourSocialWelfarepayments,taxfree,for2years(100%,75%).

• seeD cApitAl scheme: Ifyoustartupandwork full-time inyourown company, you can claim back the income tax you paid in theprevious six years to invest equity into the company (subscribed asshares).NewcompaniesgetrelieffromCorporateTaxforthefirstthreeyearsofupto€5,000peremployee(max€40,000TaxCredit).

• JoBBriDge: Offersaninternshipof6-9monthstopersonswhohavebeensigningonasavailabletoworkandgettingapaymentorcreditsforatleast3months.Participantswillreceive€50/weekontopoftheirwelfare.Seewww.jobbridge.ie

• springBoArD: Offers free part-time certificate, degree or post-graduatecourses in InstitutesofEducationtothosesigningonatthetimeofstarting,andallowsretentionofwelfarepayments.Seewww.springboardcourses.ie

• community employment: Offersupto20hoursworkperweekfor12monthstopeopleaged25oroverwhohavebeenonSocialWelfareforover12monthsandhaveworkednomorethan30daysintheyear.Theallowancepaid€208,is€20overSocialWelfare.

• BAcK to eDucAtion AllowAnce (from Department of SocialProtection) or aVTOSAllowance (VEC) if youwereon socialwelfare/maderedundantandarenowundertakingafull-timecourseleadingtoarecognisedcertificateatSecond,ThirdorPostgraduatelevel.

• thirD level grAnts are available for full-time undergraduatecourses from SUSI (Student Universal Support Ireland, www.studentfinance.ie).Youmaybeentitledtoafullgrantand/orexemptionfrom the Student Contribution if yourparents’ gross income is belowcertainthresholds.(SeealsoCollegeTaxReliefsunderTaxation.)

JOHN O’MaHONy TDconstituency office:

D’Alton street, claremorris co mayo. tel: (094) 93 73560 fax: (094) 93 73379 text: 086 3268041 Dáil: (01) 618 3706 email: john.omahony@oir.ie web: www.johnomahony.ie

facebook.com/john.omahonytd twitter.com/JohnomahonytD

JOHN O’MaHONy TDconstituency office: D’Alton street, claremorris , co mayo. tel: (094) 93 73560 fax: (094) 93 73379 text: 086 3268041Dáil: (01) 618 3706 email: john.omahony@oir.ie web www.johnomahony.ie facebook.com/john.omahonytd twitter.com/omahonytD

BUDGET UPDaTE 2013 TaXaTION

SOCIaL WELFaREHEaLTHHOUSINGJOBSEEKERS

HEaLTH contd.

• universAl sociAl chArgeappliestogrossincome,fromwhateversource(excludingonlySocialWelfarePayments) —2%upto€10,036(€193perweek)—4%onthenext€5,979(next€115perweek)—7%ontheremainder

Anexemptionappliestopersonswhosetotalincomeisunder€10,036(€193perweek).Theself-employedpay10%onincomeover€100,000.

• pAy relAteD sociAl insurAnce (prsi) of 4% now applies tobothworkersand the self-employed,withno ceiling.Allworkersareexempt from Social Insurance if they earn less than €352 perweek.Theminimumcontributionbyaself-employedpersonis€500peryear.From2014PRSIwillalsoapplytounearnedincome.

• Dirt tAx:Retentiontaxis33%forordinarydepositaccounts,36%onlifeassuranceorinvestmentaccounts.

• cApitAl Acquisitions tAx: Giftsorinheritancebeara33%taxonthemarketvalueoftheassetsreceivedinexcessofcertainthresholds,whichvaryaccordingtoyourrelationshipwiththegiver.

relationship to giver exempt threshold 2013 A.Son/Daughter €225,000 B.Grandchild/Brother/Sister/Niece/Nephew/Parent €30,150 RelationshipotherthanGroupAorB €15,075

• stAmp Duty:Transfersof residentialpropertywillpay1%upto€1million,andto2%onanyexcessoverthat.

• locAl property tAx,replacingtheHouseholdCharge,isappliedatarateof0.18%upto€1mand0.25%ofthevalueinexcessof€1mofthemarketvalueofaresidentialpropertyon1stMay2013.Thisvalue,whichisself-assessed,willremainthebasisforthecalculationforthenext4years.Thetaxiscalculatedatthemidpointofthebandinwhichyourhousefalls.

in 2013 in 2014 Upto€100,000 €45 Upto€100,000 €90 €100,001-150,000 €112 €100,001-€150,000 €225 Valuesgoupinbandsof€50,000adding€90tothetaxdueeachtime.In2013,onlyhalfthefullrateneedbepaid(dueon1stJuly).Thetaxappliestorentedproperty(includingsocialhousing)andtheownerislegallyresponsibletopay.Thesecond-hometaxof€200willapplyforthelasttimein2013.Newhousespurchasedinthenext4yearswillbeexemptuntil2017.Certaindeferraloptionsareavailabletohouseholdsonverylowincomes.

JOHN O’MaHONy TD constituency office: D’Alton street, claremorris co mayo. tel: (094) 93 73560 fax: (094) 93 73379 text: 086 3268041 Dáil: (01) 618 3706 email: john.omahony@oir.ie web www.johnomahony.ie facebook.com/john.omahonytd twitter.com/JohnomahonytD

TaXaTION• Therewerenoincreasesto income tAx rAtes, BAnDs or creDitsinBudget2013.stAnDArD rAte cut-off income 2013:Single/Widowed €32,800OneParentFamily €36,800Married(oneincome) €41,800Married(twoincomes) €65,600Separated/divorced spouses may elect to be taxed jointly subject tocertaincriteria.

tAx creDits 2013SinglePerson €1,650 Age(65)Allowance(each)€245MarriedCouple €3,300 IncapacitatedChild €3,300Widowed €2,190 HomecaringSpouse €810OneParentFamily €3,300 DependentRelative €70PAYEAllowance(each) €1,650

• Age exemption:Personsaged65oroverareexempt from incometax if their gross incomes from all sources is under €18,000 (single),€36,000(married).

• tAx reliefs AnD creDits:• tax relief on pensions:Acertainportionofgrossearningscanbeputintoapensiontax-free.Itisupto15%(under30years)risinginstepsto40%(60yearsorover)andisallowableatthemarginalrateof tax (41%).For thenext3yearsapersonmaywithdraw30%ofAVCs,buttheywillbetaxedatthemarginalrateoftax.

• rent payments bytenantstoprivatelandlordsisbeingphasedoutbut tenantswhohavebeen rentingsincebefore7thDec2010stillqualify.

• All unreimbursed medical expenses (including Nursing Homeexpenses);Maternitycare;APsychologicalAssessmentandSpeechTherapyforchildren.

• relief on private health insuranceisnowgrantedatsourceanddeductedfromyourpremiumbytheinsurer.

• college fees (including Tuition Fee and Student Contribution)of up to €7,500 for each student.Thefirst €2,500of each claim isdisregarded (i.e. for parents paying only the Student Contributionof€2,500,reliefonlyappliesforthesecondandsubsequentchildincollege).

• mortgage interest reliefhasbeenphasedoutandwillnotapplytonewloansfromJan2013.Loanstakenoutbefore31Dec2012continuetoqualifyforrelieffortheremainderoftheirapprovedperiod.

TaXaTION contd. SOCIaL WELFaRE contd.

(aged66orover)(aged66orover)

SOCIaL WELFaRE• The BAsic sociAl welfAre rAtes fromJanuary2013are:

Adult Adult DependentContributoryOAP(FullRate) €230.30 €206.30NonContributoryOAP €219.00 €144.70ContributoryWidows-under66 €193.50 —ContributoryWidows-66orover €230.30 —InvalidityPension €193.50 €138.10SupplementaryWelfare €186.00 €124.80AllOtherPayments €188.00 €124.80LivingAloneAllowance €7.70Over80Allowance €10.00

• chilD Benefit is paid for all children (€130 month for the firstthree,€140others)up to their16thbirthday,or18thbirthday if infull-timeeducationorwithadisability.Asinglerateof€130willapplyfrom2014onwards.

• fAmily income supplement: Acoupleorasingleparentonlowpay,whowork for at least 19hoursperweek combined (includingjob-sharers)cangetasupplementfortheirchildren.

• DomiciliAry cAre AllowAnce of €309.50 permonth and anannualrespitegrantof€1,375uptotheir16thbirthdayforchildrenwithadisabilitywhorequireconsiderableextracare.

• free school yeAr for one year is available to any child agedbetween 3 years and 3 months and 4 years and 6 months on 1stSeptembercoveringeither:

—Playschoolfor3hoursdailyfor38weeks,or—Childcarefor2hours15minutesdailyfor50weeks.

• fuel scheme: A Fuel allowance of €20 / week is payable for 26weeksifyouareonlong-termSocialWelfareandlivingalone(oronlywithdependentsoranotherpersononlong-termsocialwelfare).

• householD Benefits pAcKAge: Ifyouare66oroveryoumaybeeligibleforthefollowingconcessionsalongwithyourpension:• ESBorNaturalGasupto€420• Freetelevisionlicence;and• TelephoneAllowanceof€114/year(whichcanbeusedformobilephones).

Ifyouareaged70orover,youcanqualifyforallofthesefreeschemesregardlessofyourincome.

• supplementAry welfAre: A Department of Social Protectionrepresentative(formerlyknownasacommunitywelfareofficer)mayhelpoutwiththefollowing:• A weekly payment if you are sick or unemployed and have notreceivedSocialWelfare.

• Aonce-offpaymentforunforeseenneeds.

• A single person under 25 living at home who has left school canapplyforJoBseeKer’s AllowAnce butwillbeassessedaccordingto their parents’ income. Payment to new claimants under 25 ofJobseeker’sAllowanceiscappedat€100ifyouareunder22,€144ifaged22-24,unlessyouareintraining,onBacktoEducationAllowanceorcomingoffJobSeeker’sBenefit.

• JoBseeKer’s Benefit,fromJanuary2013,canonlybeclaimedfor9months(6monthsforthosewithlessthan260paidcontributions).

HEaLTH• primAry meDicAl cover: A Medical Card entitles you to allhealthservicesfree.AGPVisitCardcoversthecostofvisitstothedoctorforyourfamily.Themeanstestforthesecardsisbasedonnetincome.The cards will be granted if your remaining weekly income afterthesedeductionsdoesnotexceedthefollowingguidelinefor2013:

meDicAl cArD gp only under 66 66 and over under 66 66 and over•Singlelivingalone €184.00 €201.50 €276.00 €302.00•Singlelivingwithfamily €164.00 €173.50 €246.00 €260.00•Marriedcouple(orsingleparent) €266.50 €298.00 €400.00 €447.00

• persons AgeD 70+ quAlify for A meDicAl cArD if yourgrossweekly income is less than€600perweek (single),or €1,200(couple). If you exceed this, a GP only card will be granted up to€700(s)€1,400(c).• Onceeitherspousequalifiesat70,bothgetcover.• A surviving partner aged over 70 will be allowed to keep theirmedicalcardforthreeyears.